<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2301-0665</journal-id>
<journal-title><![CDATA[Revista de la Facultad de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Fac. Der.]]></abbrev-journal-title>
<issn>2301-0665</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho. Universidad de la República.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2301-06652020000202107</article-id>
<article-id pub-id-type="doi">10.22187/rfd2020n49a7</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Las reglas fiscales y la Constitución uruguaya]]></article-title>
<article-title xml:lang="en"><![CDATA[Fiscal Rules and Uruguayan Constitution]]></article-title>
<article-title xml:lang="pt"><![CDATA[As regras fiscais e a Constituição uruguaia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Blanco]]></surname>
<given-names><![CDATA[Andrés]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de la República Facultad de Derecho Instituto de Finanzas Públicas]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Uruguay</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2020</year>
</pub-date>
<numero>49</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652020000202107&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652020000202107&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652020000202107&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Bajo el nombre &#8220;reglas fiscales&#8221; se agrupan normas jurídicas estables que limitan la deuda pública y, con mayor frecuencia, el gasto público. Luego de una descripción de las características usuales de las reglas fiscales, en primer lugar se analiza la posibilidad de que ellas puedan entenderse como un contenido de la Constitución uruguaya, concluyéndose que existe una prohibición&#8213;de alcance difuso&#8213; de los déficits departamentales, mientras que no hay limitación alguna para el presupuesto nacional. En segundo lugar, se concluye que una regla fiscal sobre gasto público no podría proponerse fuera de una ley presupuestal, salvo las que tengan carácter programático, en cuyo caso son ineficaces. Una regla fiscal sí podría establecerse en una ley presupuestal, pero podría modificarse en cualquier momento por una ley presupuestal posterior. No obstante, sería inconstitucional la creación de un órgano técnico o de cualquier otro tipo que tuviera el poder de establecer, directa o indirectamente, el volumen del gasto público.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: &#8220;Fiscal rules&#8221; is the denomination of a set of stable juridical norms, containing limitations to the public debt or -more frequently&#8213; the public spending. After describing the usual features of the fiscal rules, the first issue is the analysis of the possibility to sustain the Uruguayan constitution contains some kind of such rules. The conclusion is that there is a prohibition &#8213;although diffuse&#8213; of deficits at the level of local governments (departamentos), but there is no limitation to the public spending at the level of national government. Secondly, a fiscal rule on public spending could not be passed out of a budget law, excepting such of only programmatic content, which shall be ineffective respecting the budget law. A fiscal rule could be included in a budget law, but it could be suppressed or modified in any moment by other budget law. However, the creation of a technical &#8213;or any other kind&#8213; body having the power to determinate, directly or indirectly, the public spending, would be unconstitutional.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo:  &#8220; Regras fiscais&#8221; é uma denominação de um conjunto de normas jurídicas estáveis, contendo limitações á dívida pública ou &#8213;com maior freqüência&#8213; ao gasto público. Após de uma descrição das características usuais das regras fiscais, o primeiro análise orienta-se á possibilidade de sustentar que a constituição uruguaia contém una regra fiscal. A conclusão é que e uma proibição difusa de déficits no nível dos governos locais (departamentos), mas não ao nível do governo nacional. Em segundo lugar, uma regra fiscal sobre gasto público não poderia ser incluída fora da lei de orçamento nacional, exceto se tive se só conteúdo programático, sendo ineficaz respeito da lei de orçamento. Uma regra fiscal poderia ser incluída na lei de orçamento, mas poderia ser suprimida por outra lei de orçamento posterior. No entanto, a criação de um órgão técnico &#8213;ou de qualquer outra natureza&#8213; com o poder de determinar, direta ou indiretamente, o gasto público, seria inconstitucional.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[regla fiscal]]></kwd>
<kwd lng="es"><![CDATA[gasto público]]></kwd>
<kwd lng="es"><![CDATA[Constitución]]></kwd>
<kwd lng="es"><![CDATA[finanzas públicas]]></kwd>
<kwd lng="es"><![CDATA[presupuesto]]></kwd>
<kwd lng="en"><![CDATA[Fiscal Rules]]></kwd>
<kwd lng="en"><![CDATA[Public Spending]]></kwd>
<kwd lng="en"><![CDATA[Constitution]]></kwd>
<kwd lng="en"><![CDATA[Public Finance]]></kwd>
<kwd lng="en"><![CDATA[Budget]]></kwd>
<kwd lng="pt"><![CDATA[regras fiscais]]></kwd>
<kwd lng="pt"><![CDATA[gasto público]]></kwd>
<kwd lng="pt"><![CDATA[Constituição]]></kwd>
<kwd lng="pt"><![CDATA[finanças públicas]]></kwd>
<kwd lng="pt"><![CDATA[orçamento]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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